Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
, see all updates

DT Agreements: Italy - Income from a UK source paid to resident of Italy

State Pension, Incapacity Benefit and DWP Financial Assistance Scheme payments

Full relief in respect of State Pension, Incapacity Benefit and DWP Financial Assistance Scheme payments is available under Article 22 ‘Other income’.